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NY L88980




December 27, 2005

CLA-2-44:RR:NC:SP:230 L88980

CATEGORY: CLASSIFICATION

TARIFF NO.: 4408.10.0170

Mr. Michael T. Cone
Neville Peterson LLP
17 State Street, 19th Floor
New York, N.Y. 10004

RE: The tariff classification of thin slices of wood used in cooking applications, from Japan.

Dear Mr. Cone:

In your letter dated November 22, 2005, you requested a tariff classification ruling on behalf of Korin Japanese Trading Corporation.

A sample representing the item in question in its imported condition was submitted for our examination. It is a very thin sheet (approximately 0.54 mm in thickness) of sliced coniferous wood derived from the Japanese cedar tree. It has been cut to measure 6 inches square, and has not been further treated or worked.

You state that this product is commercially known as “cedar paper,” and is used for cooking in the home or in restaurants. You explain that the item is usually soaked in water, wine or sake, which makes it pliable. Then it is wrapped around food and placed in an oven or grill to cook the food. This process is said to enhance the flavor or aroma of the food. The “cedar paper” itself is rendered unfit for repeat use.

The applicable subheading for the above-described “cedar paper” will be 4408.10.0170, Harmonized Tariff Schedule of the United States (HTS), which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: coniferous: not reinforced or backed: other than Douglas fir. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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